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991.
992.
Helen V. Tauchen Ann Dryden Witte Kurt J. Beron 《Journal of Quantitative Criminology》1993,9(2):177-202
In this paper, we analyze the tax compliance behavior of U.S. taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns, each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find evidence that both audits and tax code provisions affect compliance. However, the effects are significant for only low-and high-income groups. Interestingly, work on the underground economy also suggests that it is these two groups that are least compliant. Our results for audits suggest that the ripple or general deterrent effect of audits may be substantially larger than the direct revenue yield of audits for high-income taxpayers. Our results for allowable subtractions from income imply that the 1986 Tax Reform Act changes that lowered allowable subtractions may have procompliance effects. 相似文献
993.
994.
995.
Steen Tracy A. Kachorek Lauren V. Peterson Christopher 《Journal of youth and adolescence》2003,32(1):5-16
Four hundred and fiftynine students from 20 different high school classrooms in Michigan participated in focus group discussions about the character strengths included in the Values in Action Classification. Students were interested in the subject of good character and able to discuss with candor and sophistication instances of each strength. They were especially drawn to the positive traits of leadership, practical intelligence, wisdom, social intelligence, love of learning, spirituality, and the capacity to love and be loved. Students believed that strengths were largely acquired rather than innate and that these strengths developed through ongoing life experience as opposed to formal instruction. They cited an almost complete lack of contemporary role models exemplifying different strengths of character. Implications of these findings for the quantitative assessment of positive traits were discussed, as were implications for designing character education programs for adolescents. We suggest that peers can be an especially important force in encouraging the development and display of good character among youth. 相似文献
996.
W. K. Fung K. L. Chan V. K. K. Mok C. W. Lee V. M. F. Choi 《Forensic Science International Supplement Series》2000,110(3)
Like many other places in the world, Hong Kong has drink–driving legislation which prohibits a driver from having in his blood alcohol exceeding a prescribed limit while in control of a motor vehicle. The accuracy of measuring this alcohol concentration is obviously of prime concern as an erroneous result can avert the administration of justice. The common practice is to deduct all errors from the measured value and compare the deducted value with the prescribed limit, so that the benefit of all errors of the measurement is given to the driver. It is therefore important for any laboratory responsible for measuring blood alcohol concentrations to identify and quantify all errors associated with the measurement. The present study examined 900 blood alcohol determinations carried out by the Hong Kong Government Laboratory (HKGL) on cases of suspected drink driving. The determinations were performed by 5 different analysts with two different sets of instruments during 1995–1997. Statistical analysis indicated that the instruments had no bearing on the random error or variability and that even though analyst was a significant factor on variability, the deviation from the mean so caused was only 0.3% and of no practical significance. When the systematic error introduced by the tolerance limits of the certified alcohol standards (purchased from the Laboratory of Government Chemists, UK) was taken into account, the total uncertainty (random plus systematic errors) of an alcohol determination at 99.5% confidence level was found to be 4%. It is recommended that laboratories engaged in blood alcohol determination should adopt similar statistical treatment of their analytical results to find out the error and to ensure that the results are independent of analyst and instrument used. 相似文献
997.
998.
The value of life in legal contexts: survey and critique 总被引:1,自引:0,他引:1
Value of life issues traditionally pertain to insurance of thelosses of accident victims, for which replacement of the economicloss is often an appropriate concept. Deterrence measures ofthe value of life focus on risk-money tradeoffs involving smallchanges in risk. Using market data for risky jobs and productrisk contexts often yields substantial estimates of the valueof life in the range of $3 million to $9 million. These estimatesare useful in providing guidance for regulatory policy and assessmentsof liability. However, use of these values to determine compensation,known as hedonic damages, leads to excessive insurance. 相似文献
999.
Zheng Zhang M.D. Meghan C. Burke Ph.D. William E. Wallace Ph.D. Yuxue Liang Ph.D. Sergey L. Sheetlin Ph.D. Yuri A. Mirokhin Ph.D. Dmitrii V. Tchekhovskoi Ph.D. Stephen E. Stein Ph.D. 《Journal of forensic sciences》2020,65(2):406-420
Recent reports have demonstrated that genetically variant peptides derived from human hair shaft proteins can be used to differentiate individuals of different biogeographic origins. We report a method involving direct extraction of hair shaft proteins more sensitive than previously published methods regarding GVP detection. It involves one step for protein extraction and was found to provide reproducible results. A detailed proteomic analysis of this data is presented that led to the following four results: (i) A peptide spectral library was created and made available for download. It contains all identified peptides from this work, including GVPs that, when appropriately expanded with diverse hair-derived peptides, can provide a routine, reliable, and sensitive means of analyzing hair digests; (ii) an analysis of artifact peptides arising from side reactions is also made using a new method for finding unexpected modifications; (iii) detailed analysis of the gel-based method employed clearly shows the high degree of cross-linking or protein association involved in hair digestion, with major GVPs eluting over a wide range of high molecular weights while others apparently arise from distinct non-cross-linked proteins; and (v) finally, we show that some of the specific GVP identifications depend on the sample preparation method. 相似文献
1000.
Garrett Oetelaar D.V.M. Hock Gan Heng D.A.C.V.R. D.E.C.V.D.I. Chee Kin Lim D.E.C.V.D.I. Abigail Cox D.A.C.V.P. Hsin-Yi Weng Ph.D. 《Journal of forensic sciences》2020,65(5):1524-1529
Intraosseous T1-weighted (T1W) and short-tau inversion recovery (STIR) magnetic resonance imaging (MRI) signal intensity changes—so-called bone marrow edema—may be able to differentiate antemortem and postmortem fractures in human forensic imaging. The primary objective of this study was to investigate this hypothesis using an animal model. Three juvenile Landrace pigs were anesthetized and underwent MRI of both tibiae and both radii using a 1.5 T magnet. T1W, T2-weighted (T2W), STIR, and T2* sequences were included. Antemortem fractures were induced in both tibiae and postmortem fractures in both radii, and MRI was repeated. Two board-certified radiologists blinded to fracture group jointly evaluated the images for intraosseous and soft tissue signal intensity changes. Sensitivity (Se) and specificity (Sp) in identifying antemortem fractures were calculated based on intraosseous, soft tissue, and combined intraosseous and soft tissue signal intensity changes. Intraosseous and soft tissue signal intensity changes, when present, were hyperintense in all sequences. Intraosseous hyperintensity in T1W and T2W sequences yielded Sp of 100% for antemortem fractures. Regardless of sequence, soft tissue hyperintensity was comparatively more sensitive than intraosseous hyperintensity. Sensitivity for each sequence could be maximized by assessment of soft tissue and intraosseous hyperintense signals together; for the T1W sequence, such assessment optimized diagnostic utility yielding a Se of 100% and Sp of 83%. In summary, MRI—particularly the T1W sequence—can differentiate antemortem and postmortem fractures and may be a useful adjunct to the forensic analyses of fractures. 相似文献